Family Assistance Legislation Amendment (Early Childhood Education and Care Coronavirus Response and Other Measures) Act 2021 (26 of 2021)
Schedule 1 Amendments
Part 1 Emergencies and disasters
A New Tax System (Family Assistance) Act 1999
1 After subsection 85BA(2)
Insert:
(2A) To avoid doubt, circumstances prescribed by the Minister's rules for the purposes of subparagraph (1)(c)(iii) may include circumstances relating to an emergency or disaster.
Note: Emergency or disaster is defined in subsection 205C(2) of the Family Assistance Administration Act.
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